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Income-tax authorities

There shall be the following classes of income-tax authorities for the purposes of this Ordinance, namely:-

(1) The National Board of Revenue,

(IB) Chief Commissioner of Taxes;

(2) Directors-General of Inspection (Taxes),

(2A) Commissioner of Taxes (Appeals)

(2B) Commissioner of Taxes (Large Taxpayer Unit)

(2C) Director General (Training)

(2D) Director General, Central Intelligence Cell,

(3) Commissioners of Taxes

(3A) Additional Commissioners of Taxes who may be either Appellate Additional Commissioners of Taxes or Inspecting Additional Commissioners of Taxes,

(4) Joint Commissioner of Taxes who may be either Appellate Joint Commissioner of Taxes or Inspecting Joint Commissioner of Taxes

(5) Deputy Commissioners of Taxes,

(6) Tax Recovery Officers nominated by the Commissioner of Taxes among the Deputy Commissioner of Taxes within his jurisdiction;

(7) Assistant Commissioners of Taxes,

(8) Extra Assistant Commissioners of Taxes, and

(9) Inspectors of Taxes.